Defendant paid its nurse employees a regular hourly wage plus a fixed $35 per diem for employees working more than 50 miles from home. This decision holds that the per diem sum is regular wages, not reimbursement for travel and other expenses and so must be included in the employees’ regular pay when computing the 150% of regular pay to which they were entitled under the FLSA for overtime work. Considering a variety of factors that showed the per diem payments were not closely linked to actual or probable expenses the employees incurred but were closely linked to the number of hours worked, the court held that the per diem sum was more appropriately held to be compensation for work.